SPECIMEN PRC FOREIGN INVESTMENT INDUSTRIAL ENTERPRISE COMPANY LIMITED
FINANCIAL STATEMENTS
31 DECEMBER 2001
[English Translation For Reference Only. Should there be any inconsistency between the Chinese and English version, then the Chinese version should prevail.]
[Suggested wordings only.]
SPECIMEN PRC FOREIGN INVESTMENT INDUSTRIAL ENTERPRISE COMPANY LIMITED
User’s Guide
A Notes to preparing the 2001 audit opinion and financial statements
1 This publication provides an illustrative set of financial statements with unqualified audit opinions, prepared in accordance with Accounting Standard for Business Enterprises and Accounting Regulations of the People’s Republic of China for Enterprises with Foreign Investment. These financial statements reflect Accounting Standard for Business Enterprises and related regulations applied to FIEs issued and published by the Ministry of Finance (“MOF”) as at and including August 2001. Please note that the following six specific Accounting Standards for Business Enterprises - Borrowing Costs, Leases, Cash Flow Statements (Revised), Debt Restructuring (Revised), Non-monetary Transactions (Revised) and Changes In Accounting Policies And Accounting Estimates And Corrections Of Accounting Errors (Revised) are applicable to FIEs effective 1 January 2001. The example disclosures in the specimen financial statements should not be considered to be the only acceptable form of presentation. The Accounting Regulations of the PRC allows certain modifications to be made to the accounting policies and basis of preparation based on specific circumstances. The form and content of the reporting entity’s financial statements are the responsibility of the entity’s management, and other forms of presentation which are equally acceptable may be preferred and adopted, provided that they include the specific disclosures required by the regulations.
The accounting polices and bases used in the 2001 specimen financial statements are the common polices and bases adopted by most foreign investment industrial enterprises. Currently, the Ministry of Finance has not issued any industry-specific accounting standards for FIEs. The only guidance is on the format and preparation of industry-specific financial statements for FIEs. Consequently, all FIEs (real estate, retail, construction contractors, transportation, services, etc.) should comply with Accounting Regulations of the People’s Republic of China for Enterprises with Foreign Investment. If the Company belongs to a special industry, then you should amend the financial statements accordingly. These industry specific financial statements format include: real estate developers, retail, banks, leasing, agricultural, transportation, construction contractors, servicing and tourism. In addition, according to the MOF, holding companies should adopt financial statement format of the industry where its principle subsidiary Company adopts. Trading companies should adopt the fo
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SPECIMEN PRC FOREIGN INVESTMENT INDUSTRIAL ENTERPRISE COMPANY LIMITED 样本三资工业企业有限公司 2001年度会计报表（样本，中英对照） 
